This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Direct taxes
Manual
Page
Comments
Capital Allowances Manual
Updated: CA26850
Updated to include an example of a joint election made under CAA 2001 s 198 relating to capital allowances in respect of fixtures where a charity is the buyer of a freehold interest in land which includes the building with fixtures (roof-mounted solar panels) and which cannot claim the capital allowances itself but which enters into the election with the seller in order to be able to pass on to a future buyer of the building the ability to claim the allowances.
Corporate Finance Manual
Archived: CFM22500 CFM52000
Contents pages on accounting for corporate finance using...
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This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Direct taxes
Manual
Page
Comments
Capital Allowances Manual
Updated: CA26850
Updated to include an example of a joint election made under CAA 2001 s 198 relating to capital allowances in respect of fixtures where a charity is the buyer of a freehold interest in land which includes the building with fixtures (roof-mounted solar panels) and which cannot claim the capital allowances itself but which enters into the election with the seller in order to be able to pass on to a future buyer of the building the ability to claim the allowances.
Corporate Finance Manual
Archived: CFM22500 CFM52000
Contents pages on accounting for corporate finance using...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
